FAC Explorer

Finding 39470 (2022-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-07-13
Audit: 45635
Organization: City of Bangor (ME)
Auditor: Runyon Kersteen Ouellette

AI Summary

  • Core Issue: The City lacks written procedures for implementing Uniform Guidance requirements related to federal grants.
  • Impacted Requirements: This affects compliance with §200.302 and §200.305 of the Uniform Guidance, specifically regarding cost allowability and federal payments.
  • Recommended Follow-Up: All departments managing federal grants should develop and document the necessary written procedures and policies.

Finding Text

2022-001 ? Uniform Guidance Written Policies Criteria: Under the Uniform Guidance ?200.302 Financial Management, the non-Federal entity must provide written procedures to implement the requirements of ?200.305 (Federal payment), and written procedures for determining the allowability of costs in accordance with subpart E of the Uniform Guidance and the terms and conditions of the Federal award. Condition: The City currently does not have written procedures as required by the Uniform Guidance as specified in the criteria. Cause: Although the City has adequate procedures in place to prevent non-compliance for most of its Federal grants, those procedures have not been documented. Effect: Without written procedures, the City runs the risk of non-compliance for Federal grants. Known Questioned Costs: None Likely Questioned Costs: None Recommendations: Although the City has implemented some written procedures and policies, it has not developed written procedures for all required areas or for all federal grants. We recommend that all departments that administer federal grants develop the required written procedures and policies.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
66.458 Combined Sewer Overflow $6.00M
20.106 Covid - Airport Improvement Plan $3.86M
20.106 Airport Improvement Plan $2.63M
20.526 Bus and Bus Facilities Formula and Discretionary Programs (transit Center) $2.07M
84.010 Title 1a $1.86M
10.555 School Lunch Program $1.34M
20.507 Covid - Federal Transit - Operating $940,394
10.557 Wic 21-4652b Food $845,711
14.218 Community Development Block Grants $793,756
84.027 Special Education - Grants to Local States $682,712
93.959 Covid - Naloxone/narcan $581,233
84.425 Covid - Elementary and Secondary School Emergency Relief Fund $555,919
10.557 Wic 21-4652 Food $454,119
10.557 Wic 22-4652 Food $407,860
14.238 Me 0028l1t002013 Tra (8715) $377,700
10.557 Wic 21-4652b Administration $322,878
10.553 School Breakfast Program $317,760
14.238 Me 0082l1t002004 Tra (8714) $297,489
93.788 Naloxone/narcan $262,793
84.425 Covid - Elementary and Secondary School Emergency Relief Fund II $260,404
84.425 Covid - Elementary and Secondary School Emergency Relief Fund III (arpa) $252,275
84.367 Title Iia - Supporting Effective Instruction $249,307
84.287 21st Century $224,233
10.561 Supplemental Nutrition Assistance Program $213,010
93.354 Covid - Public Health Infrastructure $209,129
93.243 Overdose Response $173,377
10.557 Wic 22-4652 Administration $165,077
10.557 Wic 21-4652 Administration $161,243
84.002 Adult Basic Education $154,612
97.072 Nedctp (8713) $150,405
14.218 Covid - Community Development Block Grants - Cv $150,054
11.300 Investment in Public Works and Economic Development Facilities $137,632
84.041 Impact Aid $127,036
93.959 Substance Use Prevention - Block $122,674
20.205 Main St Pave 23519.00 (7623) [80% Fed] $112,549
14.238 Me 0082l1t002105 Tra (8714) $105,677
97.090 Law Enforcement Reimbursement Program $99,985
59.075 Covid - Shuttered Venue Program $96,949
14.238 Me 0028l1t001912 Tra (8715) $80,785
14.238 Me 0026l1t002013 Tra (8716) $70,332
10.560 Federal Supply Chain Assistance $64,095
10.582 Fresh Fruits and Veggies $59,114
97.083 Staffing for Adequate Fire and Emergency Response $56,307
14.238 Me 0026l1t001912 Tra (8716) $52,957
10.555 School Lunch Donated Commodities $51,487
14.238 Me 0117l1t001700 Tra (8719) $48,560
93.959 Overdose Prevention $45,935
84.196 McKinney Vento $39,553
20.205 Union Ada (7606) $37,721
93.243 Naloxone/narcan $37,500
93.276 Drug-Free Communities Support Program $28,755
66.818 Brownfields Assessment and Cleanup $25,186
84.173 Preschool $21,612
20.205 Penobscot Corridor Signals 23114.00 (7626) [80% Fed] $20,947
20.933 Raise $20,100
10.557 Wic 21-4652b Breastfeeding $17,043
93.788 Substance Use Prevention $16,754
20.205 Main/union Signal (7615) $15,867
10.555 After School Program $13,251
93.243 Substance Use Prevention $9,224
10.557 Wic 21-4652 Breastfeeding $8,328
20.205 State St 23521.00 (7625) [80% Fed] $7,782
97.036 Covid - Disaster Grants - Public Assistance $7,612
10.557 Wic 22-4652 Breastfeeding $7,020
10.572 Wic 21-4652 Farmer's Market Food $6,974
10.649 Covid - Pandemic Ebt $6,140
20.205 Broadway Ped Imp/heads Up 25617.00 (7645) [80% Fed] $5,046
16.839 Stop School Violence $4,999
84.196 Covid - McKinney Vento $4,915
20.505 Federal Transit - Transit System Structural Study $3,395
10.559 School Lunch Summer Program $2,448
97.067 Homeland Security Grant Program $2,412
20.205 Hogan Road Resurface 24131.00 (7647) [80% Fed] $1,711
16.034 Covid - Coronavirus Emergency Supplemental Funding Program $1,536
97.044 Assistance to Firefighters $788
93.799 Cara Local Drug Crisis $365